ORDER ON THE PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT
FISHER, J.
The Petitioners, William and Dorothy Long (the Longs), appeal from a final determination of the Indiana Board of Tax Review (Indiana Board) valuing their real property for the March 1, 2002 assessment date. The matter is currently before the Court on the parties' cross-motions for summary judgment. The sole issue for this Court's review is whether the Longs made a prima facie showing that...
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